政府投资工程绩效审计评价指标研究

发布时间：2018-04-18 15:46

本文选题：政府投资工程 + 绩效审计　；参考：《华中科技大学》2013年硕士论文

【摘要】：近年来，作为国家财政资金支出的重要组成部分，政府在工程领域的投资逐年加大，成为拉动我国GDP增长的主要动力，但也暴露出投资绩效不理想、时有经济犯罪等问题。除此之外，政府绩效受到关注的程度越来越高。面对这些情况，审计署明确要求“全面推进绩效审计”并“着力构建绩效审计评价及方法体系”，然而目前为止，尚未发布一整套系统的绩效审计评价指标体系。因此，本文针对政府投资工程绩效审计的评价指标体系展开研究具有很重要的现实意义。论文首先介绍了文章的研究背景与意义，回顾了国内外关于政府绩效审计的研究现状，提出了本文的研究内容和所运用的基本方法、技术路线。接着阐述了政府投资工程绩效审计的定义和内涵，进而详细阐明了政府投资工程绩效审计的5个核心目标，即经济性、效率性、效果性、公平性和环境性审计；同时，通过引入工程项目管理理论，，得出政府投资工程绩效审计的3个阶段，即决策阶段、实施阶段和运营阶段。论文重点阐述了绩效评价指标的构建，在遵循评价指标设计原则基础上，从两个维度（目标维和时间维）综合构建的思路出发，建立了包含49个通用指标的政府投资工程绩效审计评价指标基本框架。此外，论文以三峡水利枢纽工程这项典型的政府投资工程为例，从评价指标基本框架中灵活选取相应的指标来对其进行评价，评价内容涉及了三峡工程的经济性、效率性、效果性、公平性以及环境性等方面，涵盖了三峡工程从决策阶段到运营阶段这样一个完整的过程。
[Abstract]:In recent years, as an important part of the national financial expenditure, the government's investment in the engineering field has been increasing year by year, which has become the main driving force to stimulate the growth of GDP in China, but it also exposed the problems of poor investment performance and economic crimes.In addition, the degree of attention to government performance is getting higher and higher.In the face of these circumstances, the Audit Office explicitly requests "comprehensively promoting performance audit" and "focusing on the construction of performance audit evaluation and method system". However, up to now, there has not been a complete set of performance audit evaluation index system published.Therefore, it is of great practical significance to study the evaluation index system of government investment project performance audit.Firstly, this paper introduces the research background and significance of the article, reviews the current research situation of the government performance audit at home and abroad, and puts forward the research contents, basic methods and technical route of this paper.Then the definition and connotation of government investment project performance audit are expounded, and the five core objectives of government investment project performance audit are expounded in detail, that is, economy, efficiency, effectiveness, fairness and environmental audit.By introducing the theory of project management, three stages of government investment project performance audit are obtained, that is, decision-making stage, implementation stage and operation stage.This paper focuses on the construction of performance evaluation index, based on the design principle of evaluation index, starting from two dimensions (goal and time dimension).In this paper, the basic framework of the performance evaluation index of government investment project is established, which includes 49 common indexes.In addition, taking the three Gorges Project, a typical government investment project, as an example, the paper flexibly selects the corresponding indicators from the basic framework of the evaluation index to evaluate the project. The evaluation content involves the economy and efficiency of the three Gorges Project.The effectiveness, fairness and environment of the three Gorges Project cover a complete process from the decision-making stage to the operational stage.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F239.4

【参考文献】